Expenses & deductions4 min read
The home-office allowance: a small monthly tax-free payment
If you work from home, your company can pay you a fixed monthly office allowance that is tax-free up to an official ceiling. It is small per month but adds up — and many one-person companies simply never set it up.
What it covers
The lump-sum home-office allowance is meant to cover the everyday costs of working from home — electricity, heating, a bit of space, small supplies. Within the official monthly ceiling it is exempt from tax and social contributions, with no need to justify each individual cost.
- A fixed monthly amount, within the official ceiling
- Covers routine home-working costs without itemized receipts
- Tax-free and exempt from social contributions within the ceiling
- Separate from reimbursing specific professional purchases
Frequently asked
- Can I also deduct my actual office costs?
- The lump-sum allowance replaces itemizing routine home-office costs. Specific professional investments (a monitor, a desk) can be handled separately as company expenses.
- Does a director qualify?
- Yes, a company can grant its director the home-office allowance under the applicable conditions, similar to employees who work from home.
This article is general information for a one-person company (BV/SRL), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.
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